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PIERCE OIL CORPORATION v. UNITED STATES

No. 45442.

58 F.Supp. 648 (1945)

PIERCE OIL CORPORATION et al. v. UNITED STATES.

Court of Claims.

January 8, 1945.

Attorney(s) appearing for the Case

Eugene Untermyer, of Washington, D. C. (Edgar J. Goodrich and Guggenheimer, Untermyer & Goodrich, all of Washington, D. C., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

LITTLETON, Judge.

The Pierce Oil Corporation and its receivers, herein referred to as "plaintiff", brought this suit under section 821 of the Revenue Act of 1938, 52 Stat. 447, Title 26 U.S.C.A. Int.Rev.Code, § 3794 note, upon rejected claims for refund to recover $166,670.87 representing one-half of alleged accrued interest of 12 percent per annum from October 24, 1933, to August 30, 1935, which interest it is alleged accrued and was paid for the period January...

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